Intellectual Capital Dan Kinerja Keuangan Perusahaan Manufaktur High Ic Intensive

Sigit Hermawan(1*), Ummy Imaniar Mardiyanti(2)

(1) Universitas Muhammadiyah Sidoarjo
(2) Universitas Muhammadiyah Sidoarjo
(*) Corresponding Author

Abstract

This study aims to examine and analyse the effect of intellectual capital on firm financial performance (ROA, ROE, EPS). The company studied is the manufacturing High IC Intensive companies listed in Indonesia Stock Exchange. sample obtained with as many as 76 companies with research period is 2010-2013. Independent variables used are the intellectual capital measured using VAICTM, while the dependent variable is Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS). The data analysis technique used is a simple linear regression. The results showed that the Intellectual Capital (VAIC) effect the company's financial performance Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS).

Keywords

Intellectual Capital (VAIC), financial performance (ROA, ROE, EPS)

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DOI: 10.23917/benefit.v1i1.2367

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